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TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 46

AMENDMENT OF SECTION 88 In Section 88 of the Income Tax Act,

~1 min read
https://sooperkanoon.com/act/455245

Bare act section · Research

About this section

Finance Act, 2000 Section 46 is part of Finance Act, 2000 - AMENDMENT OF SECTION 88 In Section 88 of the Income Tax Act,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (2), in clause (xv), in sub-clause (c), in item (5), for the words, brackets and figures "which is approved for the purposes of clause (viii) of subsection (1) of Section 36", the words, brackets and figures "which is eligible for deduction under clause (viii) of sub-section (1) of Section 36" shall be substituted;

(b) in sub-section (5), for the words "ten thousand rupees", at both the places where they occur, the words "twenty thousand rupees" shall be substituted with effect from the 1st day of April, 2001;

(c) in sub-section (6), in clause (ii), for the words "fourteen thousand rupees", the words "sixteen thousand rupees" shall be substituted with effect from the 1st day of April, 2001.

Frequently asked questions

What does Finance Act, 2000 Section 46 provide?

Section Section 46 of the Finance Act, 2000 (AMENDMENT OF SECTION 88 In Section 88 of the Income Tax Act,) is reproduced on this page as part of the Finance Act, 2000. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2000 Section 46?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 46. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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